Certificates. Issue of certificates of outstanding debt.
General Details
Denomination
Certificates. Issue of certificates of outstanding debt.
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for issuing a certificate of the outstanding debts of the taxpayer against the Public Treasury that are managed by the State Tax Administration Agency.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Certificate request.
Phases of the procedure/service
It does not have specific processing phases.
Forms
Resolution deadline
20 Business day/s
Resolution body
State Revenue Office
Resources
The filing of appeals is not appropriate. Against the content of the certificate, a written statement of disagreement is only accepted within the 10-day period for which the modification is requested.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 70 a 75. (BOE 5-septiembre-2007)
-
Resolución de 22 de enero de 2013, de la Presidencia de la Agencia Estatal de Administración Tributaria,
sobre organización y atribución de competencias en el área de Recaudación. (BOE 25 enero 2013)